over-chargeable

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• chargeable — charge‧a‧ble [ˈtʆɑːdʒəbl ǁ ˈtʆɑːr ] adjective 1. FINANCE COMMERCE an amount of money that is chargeable can be charged and must be paid: • The Tribunal determined that the legal fees chargeable were £4078 plus VAT. 2. COMMERCE work …   Financial and business terms

• chargeable interest — For the purposes of stamp duty land tax, an estate, interest, right or power in or over land in the UK; or the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power other than an… …   Law dictionary

• hold-over relief — England, Wales A capital gains tax deferral relief. The chargeable gain (chargeable gains) is not taxed when it arises, but instead is held over and added to the next gain which arises (if any). Hold over relief only applies to: • chargeable… …   Law dictionary

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• roll-over relief — When certain business assets are sold and the consideration is used to acquire a new business asset, roll over relief may, at the election of the taxpayer, be available on any gain made at the election of the taxpayer on the disposal. The gain on …   Law dictionary

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• Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …   Wikipedia

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